Sheridan, Inc., is considering investing in a new production line for eye drops. Other than investing in the equipment, the company needs to increase its cash and cash equivalents by $28,000, increase the level of inventory by $48,000, increase accounts receivable by $43,000, and increase accounts payable by $23,000 at the beginning of the project. Sheridan will recover these changes in working capital at the end of the project 8 years later. Assume the appropriate discount rate is 10 percent. What are the present values of the relevant investment cash flows